coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31: ACCOUNT Work in ProcessRoasting ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credit July. 1 Bal., 30,000 units, 10% completed 121,800 31 Direct materials, 155,000 units 620,000 741,800 31 Direct labor 90,000 831,800 3] Factory overhead 33,272 865,072 31 Goods transferred, 149,000 units 31 Bal., 3 units, 45% completed Required: 1. Prepare a cost of production report and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter in a zero "".0 When computing cost per equivalent units, round to the nearest cent. Arabica Highland Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory In process, July I Received from materials storeroom Total units accounted for by the Roasting Department Units to be asSIgned costs: Equivalent Units l:i I:] ; Inventory in process, July 1 Transferred to Packing Department in July Inventory in process, July 31 I Started and completed in July l | | | Total units to be assigned costs Costs per equivalent unit: Total costs for July in Roasting Department 33' Total equivalent units ' Cost per equivalent unit Costs charged to production: Whole Units Direct Materials Conversion l | | l | i | | i | i | | i | i | | l | i | | l | Cost Information Direct Materlals Conversion | $| J l $J Sig] Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Cost allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process. July 1 I" Cost of completed July 1 work in process Started and completed in July ' Transferred to Packing Department in July Inventory in process, July 31 ' Total costs assigned by the Roasting Department